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Contact Name
Dedi Junaedi
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dedijunaedi@gmail.com
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+628118114379
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dedijunaedi@journal-laaroiba.com
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Lembaga Publikasi Ilmiah (LPI) Institut Agama Islam Nasional (IAI-N) Laa Roiba Bogor Jl Raya Pemda Pajeleran Sukahati No 41 Cibinong, Bogor 16913                                Telp 021-8757150  08118114379                    Email:  lpi@journal-laaroiba.com
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Jawa barat
INDONESIA
RESLAJ: Religion Education Social Laa Roiba Journal
ISSN : 2656274X     EISSN : 26564691     DOI : https://doi.org/10.47467/reslaj
RESLAJ: Religion Education Social Laa Roiba Journal is a scientific journal of the National Islamic Institute of Religion (IAI-N) Laa Roiba Bogor. Managed by the Institute of Research and Community Service (LPPM) IAI-N Laa Roiba in colaboration witf Intelectual Association for Islamic Studies (IAFORIS) and Masyarakat Ekonomi Syariah. The RESLAJ is published every June and December to support the development of research and studies on religious, educational, social, economic, and broadcasting issues of Islamic dakwah from various perspectives. Therefore. This journal will feature research papers and theoretical, empirical and practical studies relating to religious, educational, social, economic and Islamic dakwah issues. P-ISSN 2656-274X. E-ISSN 2656-4691. DOI: 10.47467/reslaj. Starting from Volume 1 Number 1 2019 to Volume 6 Number 3 of 2024 published on the website with the URL https://journal.laaroiba.ac.id/index.php/reslaj. Starting from Volume 6 Number 4 2024 onwards it will be published with the URL https://journal-laaroiba.com/ojs/index.php/reslaj.
Arjuna Subject : Umum - Umum
Articles 1,411 Documents
Pengaruh Family Ownership, Foreign Ownership, dan Related Party Transaction Terhadap Real Earnings Management Dengan Gender Sebagai Variabel Moderasi Alifia Maharani Gunarto; Vinola Herawaty
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 3 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i3.6992

Abstract

The purpose of this study is to examine the effect of family ownership, foreign ownership, and related party transactions on real earnings management, with board gender diversity as a moderating variable. The population of this research consists of non-cyclical consumer companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The data used in this study is quantitative. The sampling technique applied is purposive sampling, resulting in a sample of 79 companies. The analytical method employed in this research is linear regression analysis. The results of the analysis indicate that family ownership, foreign ownership, and board gender diversity do not significantly influence real earnings management. However, related party transactions are shown to have a positive effect on real earnings management. Furthermore, board gender diversity weakens the positive effect of related party transactions on real earnings management. This study has implications for understanding the factors influencing real earnings management practices within a company.
Pengaruh Sistem Keuangan Desa (Siskeudes) dan Partisipasi Masyarakat Terhadap Kualitas Laporan Keuangan Pada Desa-desa di Kecamatan Bulango Utara Kabupaten Bone Bolango Provinsi Gorontalo Taufik Satriawan Parenrengi; Harun Blongkod; Ikhlas Ul Aqmal
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 3 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i3.7272

Abstract

This study aims to analyze the influence of the village financial system (siskeudes) and community participation on the quality of financial reports. This study was conducted in villages in North Bulango District, Bone Bolango Regency, Gorontalo Province using quantitative methods. Data was collected through questionnaires. The analysis techniques used include validity tests, reliability tests, and descriptive analysis. The data collection process uses a purposive sampling technique or samples with certain criteria, namely villages that have used the siskeudes application for at least one year with a total sample of 120 respondents in nine different villages, namely Boidu, Suka Damai, Bandungan, Tupa, Tuloa, Lomaya, Kopi, Bunuo, Longalo, in the North Bulango District Area. The data analysis technique in this study uses Structural Equation Modeling (SEM) or Structural Equation Model which is operated through the AMOS 24 program. The results of this study show that the village financial system has no influence on the quality of financial reports. On the contrary, public participation has an influence on the quality of financial reports. However, simultaneously these two independent variables contribute significantly to the quality of financial statements.
Pemanfaatan Potensi Produk Fermentasi “Tempe” Sebagai Pangan Fungsional: Systematic Literature Review Devy Yuliantari; Anita Rahmiwati; Nur Alam Fajar
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 3 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i3.7329

Abstract

As a cheap and healthy vegetable protein, tempeh is widely consumed. The fermentation method can increase and maintain the nutritional value of tempeh made from raw materials using the Rhizopus oligosporus fungus, while softening the texture to make it easier to consume. Tempeh is becoming increasingly popular among Indonesians due to its low price, delicious taste, high nutritional value, potential health benefits, and versatility in culinary preparation. Various studies on tempeh have been carried out by researchers from various countries, especially Japan, Germany, England and the United States. Soybean tempeh is more popular and liked by many people because of its soft texture and white color. This article uses the Systematic Literature Review (SLR) technique, a methodical process for identifying, assessing, and interpreting all research materials related to the research subject. From the table above it is clear that of the 4,357 articles taken, only 8 articles were used as references to write this article; only 8 articles were able to provide answers to the research questions. One of the functional foods is tempeh, which is food made from soybeans (Glicyne max) which has been fermented with the help of the microbe Rhizopus sp. As a fermented product, tempeh has additional macro and micro nutrients that the body needs. Therefore, foods like this are very good for those who are malnourished and can help meet the body's nutritional needs.
Rasionalisasi Mistisisme dalam Tradisi Baberten Sebagai Bentuk Menangkal Penyakit di Desa Pinggir Papas Nadya Atika; Johny Alfian Khusyairi; Samidi
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 3 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i3.7346

Abstract

Pinggir Papas Village has attracted attention because it has succeeded in preventing COVID-19 cases while maintaining their local traditions. This happened during the COVID-19 pandemic which hit the whole world and amid globalization. To remain relevant within the framework of Islamic teachings and today's modern world, the baberten tradition, which is considered part of the local cultural heritage and beliefs, needs to be rationalized. This research aims to interpret the baberten tradition in Pinggir Papas Village, Kalianget District, as well as the rationalization of mysticism as a method of disease prevention. By using qualitative methods and an ethnographic approach, the data and research data sources come from the baberten tradition and sources as well as baberten tradition activities. The baberten ritual is performed twice a year, with three different processions. This ritual has certain goals and symbols. Three main components are involved in value rationalization, (1) offerings, (2) reading prayers, mantras and Surah At-Taubah, and (3) night journey. The research findings show that rationalizing the values ​​of the baberten tradition can give rise to a more reasonable understanding of the values ​​of mysticism and allow baberten to continue without eliminating the religious principles adhered to by the residents of Pinggir Papas Village. Thus, this research provides a foundation for the sustainability and maintenance of cultural heritage in Pinggir Papas Village and makes a significant contribution to our understanding of the dynamics between local traditions, Islamic religious teachings, and contemporary challenges such as the COVID-19 pandemic.
Pengaruh Konservatisme Akuntansi, Pengukuran Akuntansi, Pengungkapan Modal Sosial, dan Kualitas Informasi Akuntansi Terhadap Tanggung Jawab Sosial Perusahaan Adellia Pratiwi; Fatchan Achyani
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 3 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i3.7365

Abstract

Corporate social responsibility is a sustainable decision made by the company to act ethically, contribute to the economic development of the wider community, and improve the quality of employees, as well as achieving a balance between economic justice issues, environmental issues, and meeting the needs of shareholders and stakeholders. This study aims to analyze the effect of accounting conservatism, accounting measurement, disclosure of social capital, and quality of accounting information on corporate social responsibility in non-financial companies in the basic materials sector listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. Sampling was carried out using purposive sampling technique. Hypothesis testing is carried out using the classical assumption test, multiple linear regression analysis, model feasibility test (F test), t test, and coefficient of determination analysis. The results of this study prove that the disclosure of social capital affects corporate social responsibility. While accounting conservatism, accounting measurement, and the quality of accounting information have no effect on corporate social responsibility.
Penerapan Program CSR PLN dalam Pengembangan Literasi melalui Sekolah Sungai Gunung Anyar Rahmawati Wati; Lintang Laxita Chandra Dewi; Buffon Yoppy Trie Ambodo; Muhammad Fadly Miftaqul; Muhammad Roisul Basyar
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 4 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i4.5904

Abstract

Penerapan Program CSR PLN dalam Pengembangan Literasi melalui Sekolah Sungai Gunung Anyar Literacy is an essential skill that students must master in the era of disruption to face the challenges of the 21st-century digital transformation. One of the key foundational skills is basic literacy, which includes science literacy, numeracy, reading and writing, financial literacy, digital literacy, as well as cultural and citizenship literacy. Education, as a process of character development for the nation, plays a significant role in the development of these skills, particularly in early childhood education that supports physical, cognitive, social, and emotional growth in children. On the other hand, Corporate Social Responsibility (CSR) also plays an important role in enhancing community literacy, as demonstrated by PT PLN (Persero) through the establishment of the Sekolah Sungai in Gunung Anyar Tambak, Surabaya. This CSR program aims to raise environmental literacy awareness, particularly regarding river and mangrove ecosystems, while empowering the local community. This study employs a descriptive qualitative approach to depict the impact of CSR PLN in literacy development through the Sekolah Sungai program, involving a lot of students and local residents. The results indicate that the program successfully raised environmental awareness, strengthened social relationships, and provided economic benefits through waste management and handicrafts. Overall, PT PLN's CSR has a positive impact on community empowerment, improved quality of life, and supports environmental sustainability around the Sekolah Sungai Gunung Anyar Tambak.
Implementasi Kebijakan Peraturan Bupati Pamekasan Nomor 20 Tahun 2019 Tentang Penyelenggaraan Mal Pelayanan Publik Audrey Nola Paramitha; Ertien Rining Nawangsari
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 4 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i4.6004

Abstract

Public Service Mall (MPP) is a place where public services from various government and private agencies are integrated in one place. The Public Service Mall (MPP) concept was adopted from Georgia's Public Service Hall (PSH). In Indonesia, there are currently 206 Public Service Malls. The existence of this MPP is expected to provide convenience, speed and comfort for the public in obtaining services. The aim of the research is to find out how to implement Pamekasan Regent Regulation Policy Number 20 of 2019 concerning the Implementation of Public Service Malls. The research method used is descriptive qualitative with data collection methods through interviews, observation and documentation. Data analysis in this research is through data collection, data condensation, data presentation and drawing conclusions. This research uses implementation theory according to Donald S. Van Meter & Van Horn which consists of six, namely policy standards and targets, resources, communication between organizations, characteristics of implementing organizations, social, economic and political conditions, attitudes/dispositions of executives. The results of the research show that the implementation of PERBUP Pamekasan Policy Number 20 of 2019 has gone well. Keywords: Policy Implementation; Public Services; Public Services Mal
Problematika Guru dalam Pengembangan Bahan Ajar Sejarah Lokal Banten: Studi Kasus: SMAN 2 Pandeglang Az Zahra Laila Dhaniarti; Yuni Maryuni; Eko Ribawati
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 4 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i4.6092

Abstract

This study aims to determine the problems faced by teachers in developing local Banten history teaching materials, in class X of SMAN 2 Pandeglang. The method used in this study is qualitative, with a case study approach. This research was conducted in classes X-I, X-J, X-K and X-L. The research was conducted on August 26 - September 5, 2024. The focus of the research studied in this thesis is: the problems faced by history teachers in developing local Banten history teaching materials. The purpose of this study is: to find out the problems faced by history teachers in developing teaching materials for Banten local history. Data collection techniques used in this study were observation, interviews, questionnaires and documentation. The data analysis technique used by the researcher used the Miles and Huberman model which includes: Data reduction, Data presentation, and Verification or Conclusion drawing. The research procedure conducted is divided into three stages, namely: Pre-field stage, implementation stage and reporting stage. Based on the research results obtained by the researcher, it shows that: the problems faced by teachers in developing local Banten history teaching materials are in the emphasis of local history materials that connect with the national curriculum, resulting in limited resources to develop teaching materials, especially in the Banten region, in addition, teachers have difficulty finding references regarding local Banten historical material because cultural events or studies, especially in the Banten region, have few or even no sources of information, and some historical events and their origins are difficult to determine. Due to this problem, it affects teachers in developing local Banten history teaching materials which cannot be realized properly.
Hubungan Peran Orangtua dan Cara Berpakaian Wanita dengan Pencegahan Pelecehan Seksual Liwa Ushidq; Sarah Zahirah; Fatma Tresno Ingtyas; Laurena Ginting
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 4 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i4.6111

Abstract

The prevention of sexual harassment among students is a major challenge that requires a holistic approach, involving an understanding of power dynamics, social norms, and clear, firm campus policies. Several theories can be used to develop effective strategies in preventing sexual harassment among students. This study aims to explore the relationship between the role of parents and women's clothing choices in the prevention of sexual harassment. The method used in this study is quantitative analysis, involving 52 respondents. Data were collected through questionnaires measuring the variables of parental role, women's clothing, and sexual harassment prevention. This research uses both descriptive and quantitative research types.The results of the descriptive analysis show that the average score for parental role is 35.87, women's clothing is 33.42, and sexual harassment prevention is 35.31. The findings of this study emphasize the importance of the role of parents in educating their children about safe clothing choices and behaviors that help prevent sexual harassment. This research is expected to contribute to efforts in preventing sexual harassment through education and public awareness.
Performance Employee Reviewed From Professionalism, Employee Appreciation, Commitment, and Employee Job Placement I Kadek Sarraswati Dian Widhyanita; Istiatin; Sudarwati
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 4 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i4.6117

Abstract

The purpose of this study is to test and analyze the influence of professionalism, appreciation, job placement on employee performance at KPP Pratama Surakarta. This type of research uses quantitative descriptive. The population in this study were all employees of KPP Pratama Surakarta, which were 101 people. The research sample was the entire population of 101 people or all employees of KPP Pratama Surakarta. The sampling technique was carried out by means of saturated or census samples.The data analysis technique used is multiple linear regression analysis. The results of the study show thatProfessionalism has a positive and significant influence on employee performance at KPP Pratama Surakarta, Awards have a positive and significant influence on employee performance at KPP Pratama Surakarta, Organizational commitment has a positive and significant influence on employee performance at KPP Pratama Surakarta, and Job placement has a positive and significant influence on employee performance at KPP Pratama Surakarta. Keywords: professionalism, appreciation, organizational commitment, job placement, performance

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